Pengaruh Green Accounting, Material Flow Cost Accounting (MFCA) Terhadap Sustainable Development
Abstract
Industry players are required to try actively and wisely in using environmentally friendly resources and technology so as to create effectiveness and efficiency for the sustainability of their business. The social aspect of a company's business cannot be separated from sustainable development, so it does not only consider the economic aspect, but also has to consider the social and environmental impacts both for the short term and for the long term that support sustainable development. The purpose of this study is to empirically examine the effect of green accounting and material flow cost accounting on Sustainable Development both partially and simultaneously in agricultural sector companies from 2017 to 2021. The results of the study explain that green accounting and material flow cost accounting variables have a positive effect on partially sustainable development. Simultaneously stated that green accounting and material flow cost accounting affect sustainable development
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